Understanding Your U.S. Tax Status: Resident vs. Nonresident Alien
This guide clarifies the tax status of individuals in the United States determining whether one is a resident alien or nonresident alien for tax purposes. It covers key questions regarding lawful permanent residency, physical presence in the U.S., and having a tax home abroad. Follow the outlined criteria, including the 31 days presence rule and the 183 days rule over a three-year span, to accurately ascertain your tax obligations and compliance. Ensuring correct classification is vital for meeting U.S. tax requirements efficiently.
Understanding Your U.S. Tax Status: Resident vs. Nonresident Alien
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Presentation Transcript
Were you a lawful permanent resident of the United States (had a “green card”) at any time during the current year? Yes No
Were you physically present in the United States on at least 31 days during the current tax year (January-December 2013)? Yes No
Were you physically present in the United States on at least 183 days during the 3-year period consisting of the current tax year and the preceding 2 years, counting all days of presence in the current tax year, 1/3/ of the days of presence in the first preceding year and 1/6 of the days of presence in the second preceding year? Yes No
Were you physically present in the United States on at least 183 days during the current tax year? No Yes
Can you show that for the current tax year you have a tax home in a foreign country and have a closer connection to that country than to the U.S.? Yes No
